| 中小型企业质量事故成因探究 |
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| 引用本文： | 张红,李跃宇,李国.中小型企业质量事故成因探究[J].商业研究,2006(3):89-91. |
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| 作者姓名： | 张红 李跃宇 李国 |
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| 作者单位： | 四川大学,工商管理学院,四川,成都,610064 |
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| 摘 要： | 针对一起典型的中小型制造企业出现的质量事故,在对引起该事故产生的浅层原因进行系统分析的基础上,站在一个理性领导人的角度,利用增量效益费用比的经济方法对员工缺乏积极性、质量成本投入不够、质量认证流于形式等原因进行了深层次探讨,发现中小型企业质量事故偏多是因为中小型企业领导人会更偏向于节约会计成本的缘故。
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| 关 键 词： | 质量事故 质量成本 增量效益 增量费用 |
| 文章编号： | 1001-148X(2006)03-0089-03 |
| 收稿时间： | 11 28 2004 12:00AM |
| 修稿时间： | 2004年11月28 |
The Causes for Quality Accidents in Small & Medium Enterprises |
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| ZHANG Hong,LI Yue-yu,LI Guo.The Causes for Quality Accidents in Small & Medium Enterprises[J].Commercial Research,2006(3):89-91. |
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| Authors: | ZHANG Hong LI Yue-yu LI Guo |
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| Institution: | Business Management School, Sichuan University, Chengdu, Sichuan 610064, China |
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| Abstract: | By sampling a case of quality accident in the small & medium manufacturing enterprises,the paper conducts a systematic analysis on the causes for the accident from the perspective of rational leader.With the economic approach to the ratio of benefit increment and expense,the paper explores such reasons as lower staff initiative,insufficient investment into quality control,ineffective quality identification etc.The findings show that since enterprise leader ten to save accounting cost,this increases the number of quality accidents in small and medium enterprises. |
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| Keywords: | quality accident quality cost benefit increment expense increment |
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